Curtis B. Keene - Page 7

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               It should also be noted that Appeals was deliberately                  
               excluded in Notice 89-51 that dealt with the audio                     
               recording provision, as Counsel determined that IRC                    
               7521 was not applicable to Appeals.                                    
               Recently Appeals has had several incidents of audio                    
               recordings being altered to imply Appeals employees                    
               were making inappropriate comments.  In some cases,                    
               those altered recordings were broadcast on the radio.                  
               We are also aware of instances where excerpts of                       
               stenographic records were combined in inappropriate                    
               ways and published in anti-tax newsletters and other                   
               anti-government publications.                                          
               These actions have had the result of undermining the                   
               appearance of Appeals’ competence, impeding Appeals                    
               ability to adequately function in its role as a dispute                
               resolution function.  These incidents have interfered                  
               with our customers’ perception of our ability to carry                 
               our Appeals’ mission to be fair and impartial in our                   
               considerations; and therefore cannot be allowed to                     
               In addition, Appeals has always been concerned that the                
               practice of recording conferences and hearings could                   
               inappropriately interfere with the informal nature of                  
               Appeals conferences, and therefore might improperly                    
               impede settlement.                                                     
               Therefore, the decision has been made to eliminate all                 
               audio as well as stenographic recordings of Appeals                    
               conferences and hearings.  That decision is effective                  
               immediately upon the date of this memorandum.                          
               This memorandum supersedes guidance issued in Internal                 
               Revenue Manual and on the subject                  
               of recording hearings and conferences.  The IRM will be                
               updated to reflect these changes during the next                       
               regular update of that section.                                        
               On June 3, 2002, petitioner, after giving to the Appeals               
          Office his advance request to record, appeared for the hearing.             
          When the Appeals officer informed him that he would not be                  
          permitted to use an audio recorder, petitioner decided that he              

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